代写澳洲留学生作业-澳大利亚的税法研究是什么有关课程？本课程使学生获得澳大利税收知识以及制度和法规的要求。主题包括：宪法和税收。第一代写网提供澳洲留学生作业代写服务。
Copyright CQUniversity
Faculty of Arts, Business, Informatics & Education
LAWS20023
Australian Taxation Law
What is this course about? This course enables students to acquire a sound knowledge of the Australian taxation
system and the compliance requirements. Topics include: the Constitution and taxation
power; the concept, source and derivation of income; trading stock, exempt income,
allowable deductions; tax offsets; and the determination of taxable income; decline in
value; and miscellaneous business deducations; tax administration; fringe benefits tax;
and goods and services tax.
What are the expected
outcomes of the course?
Course learning outcomes
On successful completion of this course, you should have:
a sound understanding of the Australian Taxation system and the sources of
Australian taxation
1.
demonstrated knowledge of the main concepts and principles of Australian
income taxation law
2.
competence in applying the taxation law in preparing income tax returns of
moderate complexity for individual taxpayers, companies, partnerships and trusts
3.
an ability to critically evaluate principles of Australian Fringe Benefits and Goods
and Services tax regimes
4.
5. knowledge of the compliance requirements under the Australian taxation system
a critical awareness of the concept of tax avoidance and of general tax avoidance
provisions in the Australian Tax legislation
6.
When is it offered? 2010 Term Two
For those of you taking the course on campus, the schedule will be published at
Where is it offered? Brisbane, Flexible Learning, Gold Coast, Melbourne, Rockhampton, Sydney
How is it assessed? Approved assessment for this course is:
Examination 70%
Other 30%
Assessment 1 30% Assignment ALL
What textbooks do I need
to obtain?
Prescribed
l Coleman et al 2010, Principles of Taxation Law, 2010, Thomson/LawBook.
Who do I contact?
Coordinator: Hugh Zillmann
Phone: 5552 4902
Additional contact details may be found at:
Course Profile for: LAWS20023, 2010 Term Two - Page 1
Information for Students for this Offering
Study Schedule
Week Begin Date Module/Topic Chapter Events and
submissions
Week 1 05 Jul 10 Introduction to taxation law in Australia 1, 2, 3
Week 2 12 Jul 10 Income & concept of income 4, 5 and part of
7
Week 3 19 Jul 10 Categories of income; Trading Stock 6, 8, 9 and 10
Week 4 26 Jul 10 Capital Gains 11
Week 5 02 Aug 10 General deductions 12
Week 6 16 Aug 10 Specific deductions 13 & 14
Week 7 23 Aug 10 Tax payable, tax offsets, Medicare Levy 15 & 17
Week 8 30 Aug 10 Taxation of Partnerships & Trusts 19 & 20
Week 9 06 Sep 10 Taxation of Companies and Superannuation 18 & 21
Week 10 13 Sep 10 International Taxation and Anti-Avoidance
Provisions
22 & 23
Assessment item 1
All Students
Assignment
Due: 13 Sep 10
Week 11 20 Sep 10 Fringe Benefit Tax 7
Week 12 27 Sep 10 Goods & Services Tax 25
Course Profile for: LAWS20023, 2010 Term Two - Page 2
Assessment Submission
Hard Copy (when required)
Off-campus students
Submit hard copy, signed assignments to the Student Contact Centre, Building 5, CQUniversity, Rockhampton
QLD 4702.
l
Access CQUcentral to print a personalised Assessment Cover Sheet for each assignment submission. Instructions
for generating your coversheet are at:
l
On-campus students
Submit hard-copy, signed assignments to Assignment Boxes located on your particular Campus - if none are available
then submit to the Administration Office.
Central Queensland Campus Students should access CQUcentral to print a personalised Assessment Cover Sheet
for each assignment submission. Instructions for generating your coversheet are via the link above.
l
l Australian International Campus Students should access the personalised coversheet available at your Campus.
Electronic Delivery (when required)
All assignments submitted electronically must be through the Student Portal
As submission methods may vary from the above please check details on your course website or with your course
coordinator if in doubt.
POLICIES AND PROCEDURES FOR ASSESSMENT
Students must familiarise themselves with the following policies and procedures:
Assessment and examination policy and procedures -
Assignment preparation and presentation Guide for Students -
Presentation -
Referencing style
The Faculty of Arts, Business, Informatics & Education generally uses the Harvard (Author/date) style of referencing
except for law and education courses. More information on the styles used by various schools can be found at
For LAWS courses
Applying for extensions -
Assignment grading -
What is plagiarism? -
General student information (CQUcentral) -
Course Profile for: LAWS20023, 2010 Term Two - Page 3
Faculty Guide
Guide for Students
OTHER IMPORTANT DATES
Examinations:
Standard Examinations 7-8 October 2010 and 11-15 October 2010
Deferred/Supplementary Examinations 6– 10 December 2010
Note: A recess is held during term. Please consult the CQU handbook for specific dates and other information at:
Contacting Teaching Staff
During the course, students should initially contact their local teaching staff to answer any queries related to the course
that they may have. Contact details for local teaching staff can be found on the course website. If local teaching staff
cannot fully answer the query or it is of a personal nature, students can contact the Course Coordinator.
Student Contact
A directory of assistance containing information for both on-campus and off-campus students will be provided on the
web, before term starts, at:
The university allocates every student an individual email address, the format of which is student
(e.g. ). This is the official email address that the
university will use for all email correspondence. Student emails can be accessed through or
. Students are expected to check their official email address on a frequent and consistent basis
(at least once weekly). Students are encouraged to review the new university policy relating to email communication at
which has been introduced to ensure all course and program
updates are received.
Course Profile for: LAWS20023, 2010 Term Two - Page 4
Assessment
Continuous assessment/examination
For students to receive a passing grade in this course they must complete all items of assessment and
receive 50% (or greater) of the total marks for the course. It is not required that a student achieve 50%
or greater on each item of assessment.
Assignment submission
Off-campus students should submit hard copy, signed assignments to the Student Contact Centre,
Building 5, CQUniversity, Rockhampton, QLD 4702.
Access CQUcentral to print a personalised assessment coversheet for each assignment submission.
Instructions for generating your coversheet are at:
.
On-campus students should submit hard-copy, signed assignments to assignment boxes located on
your particular campus – if none is available then submit to the Administration Office.
Central Queensland Campus students should access CQUcentral to print a personalised assessment
coversheet for each assignment submission. Instructions for generating your coversheet are via the link
above.
Australian International Campus students should access the personalised coversheet available at
your Campus.
Course Profile for: LAWS20023, 2010 Term Two - Page 5
Assessment details for ALL students
Assessment Item 1 — Case Study
Due date: Monday of Week 10 ASSESSMENT
Weighting: 30%
Length: Three Tasks. Each task is worth 10% (10 marks). Each task
to be answered in NO MORE than 1,500 words. 1
Task Allocation:
You and two (2) others are to form a ‘task’ group for the purposes of undertaking various specific
tasks which have been allocated to you as a junior accountant in the firm of ‘Grabbit & Runn’.
The task group must be formed by no later than the end of Week 3, ie 23 July, 2010, and details of
the members of each group must be supplied to your tutor by no later than the commencement of
Week 4, ie. 26 July, 2010.
As part of the performance of the tasks, each group will be required to retain all of the ‘working
papers’ used by them in the researching and preparation of the various reports required to be
prepared in respect of each task. These ‘working papers’ must be presented to your tutor in the event
that a query is raised on behalf of the Australian Taxation Office. Failure to do so will be deemed a
contravention of the Income Tax Assessment Acts 1936 and 1997 and may be punished by the
deduction of marks from the final total.
Task One: (10 marks)
The senior partner of the firm of accountants for whom you work (Mr Lawrence Grabbit) has
decided to provide sponsorship to the local Soccer Team (The Banyan Tigers) as a way of
attracting potential clients to the practice.
Mr Grabbit and his partner (Jason Runn) are particularly keen on attracting clients from
amongst the ranks of professional sportspeople. To that end, he is determined to ensure that the
firm is in a strong position to provide high-quality, accurate advice on a range of relevant
specific tax-related matters, not least of which will be the following:
1. The effect of the decision of the High Court of Australia in FCT v Stone;
2. Whether there are any likely ways to clearly discern the difference between ‘income’
and ‘prize money’ in the case of professional athletes;
3. An analysis of what is likely to be ‘income’ to a professional athlete and sports-person;
4. An opinion of what may amount to ‘allowable deductions’ for a professional athlete. In
this latter situation, Mr Grabbit wants you to focus on issues such as fees paid to
medical practitioners and allied medical professionals, such as physiotherapists, for the
treatment of sports-related injuries, as well as fees paid to sports massage therapists;
personal trainers and for gym memberships. Mr Grabbit is also curious as to whether
http://www.1daixie.com/liuxueshengzuoye/Course Profile for: LAWS20023, 2010 Term Two - Page 6
fees paid to a manager to negotiate sporting and advertising contracts on behalf of the
athlete, including product endorsements, will be deductable.
REQUIRED:
Students are required to prepare a report setting out your advice with respect to the
various matters raised for consideration by your employer.
Task Two: (10
marks)
Lex Luthor is an electrician. He has been a client of a competitor firm of accountants, ‘Break
Even Partners’ for the last eleven (11) years. During that time he has never had a tax refund
and has always found himself having to pay a lot more money than he thought the ‘Fiscal
Fiend (as he calls the ATO) in Canberra’ deserved. Mr Luthor saw the ‘Grabbit & Runn’ sign
at the local soccer field and decided that he would like to get a ‘second opinion’ as to what his
likely tax position will be for the financial year ending June 30, 2010 (the 2009/10 tax year).
Mr Luthor doesn’t normally put-in a Taxation return until October or November, so he is
interested to see what could be done about lessening the tax burden for the next financial year,
as well as knowing what his likely tax liability will be for the current year.
During the financial year Lex Luthor has engaged in the following activity:-
Receipts:
$198,000.00 from performance of electrical contracting services and sale of electrical fittings
$24,000.00 rental income from a beach-front unit in Surfers Paradise
$4,500.00 interest from bank deposits
$16,000.00 fully-franked dividend from shares in Westpac Bank
Payments:
$8,000.00 in body corporate fees for the unit
$15,000.00 salary paid to his Wife, Margot,
$15,000.00 interest on money borrowed to purchase the unit
$4,000.00 borrowing expenses on a new loan to re-finance the unit
$500.00 fees paid to a book-keeper employed by ‘Break Even’
$17,500.00 for new electrical fittings and fixtures with an estimated life of 10 years
Course Profile for: LAWS20023, 2010 Term Two - Page 7
$2,300.00 for new tools to be used in electrical installation work
Additional Information :
1. Lex and Margot have a Family Trust, of which Lex is the settler and sole trustee. It is a
discretionary Trust. In addition to Margot and himself, the beneficiaries of the trust are
their twin daughters, Jan and Jaqueline, aged 16 and both resident with Lex and Margot.
Jan is a high school student and has a part-time job at McDonalds, for which she receives
$150.00 per week. She has had that job since January, 2010. Jaqueline has just left school
and has enrolled in a TAFE course of six (6) months duration which will qualify her to be
a ‘Nail and Beauty Technician’. Thereafter she will commence employment with
Margot’s sister in her Hairdressing Salon;
2. The unit in Surfers Paradise is held in the name of ‘Lex Luthor as Trustee for the Luthor
Family Trust’. The money to purchase the unit was borrowed by Lex and Margot jointly
and is secured by a mortgage over their family home. Lex is ‘thinking about’ selling the
house so that he can pay-out the mortgage and be ‘debt-free’. The house was purchased in
August 1991 for $125,000. It was recently valued by a registered valuer at between
$450,000 to $500,000. Lex borrowed $100,000 to purchase the unit at Surfers Paradise
and that sum is secured by mortgage over the home;
3. Margot has told Lex that her elderly father, Tom, will be ‘coming to live with them’ soon.
Tom is aged 86 and in poor health. He receives an old age pension, but Lex is not certain
of the amount paid to him weekly;
4. In addition to doing electrical contracting, Lex also sells light fittings and fixtures as part
of his business. He estimates that last year he ‘sold about $20,000 worth’. He cannot
remember the total value of the fittings he had on hand at the start of last financial year,
but he is ‘pretty sure’ it was less than what he has now;
5. Lex has heard that he could ‘save money’, ie reduce his taxable income, if he made
Margot a partner in his business. He wants to know if that will be a good idea and, if so,
how he should go about doing it and what could be the value of the saving in tax payable
between this year and next year.
REQUIRED:
Students are required to make calculations as to:
a. The likely amount of tax payable by Lex Luthor for the year ending 30 June, 2010;
and
b. The possible amount of tax that could be saved by effecting changes to certain
parts of Mr Luthor’s business and personal arrangements in the financial year
ending 30 June, 2011.
c. In each case, students must provide authority to support the calculations.
Course Profile for: LAWS20023, 2010 Term Two - Page 8
Task Three: (10
marks)
Jason Runn is concerned that it has taken so long to finalize the tax return for Lex Luthor.
He feels that it would be a lot easier and more efficient (not to mention a large cost-saving for
the amount of staff time spent gathering relevant information), if the firm had a document
which could be filled out by all private clients, detailing their likely income and deductions,
before they come to see any of the professional staff at the firm.
Jason has directed you to prepare such a questionnaire, which can be provided to clients,
seeking details of:
All their income in a particular financial year;
All their outgoings that may be claimable as allowable deductions in that year; and
Personal information that may enable assessment of , amongst other things, relevant statutory
offsets or rebates, as well as relating to their interest in and entitlements from entities such as
companies; partnerships and trusts.
REQUIRED:
Students are required to prepare such a form in a style and format appropriate to the
requirements of your employer.
Reference system
This assignment does not require the use references and students should make note of sections of the
ITAA 97, ITAA 36, and relevant cases in the body of the assignment.
Word limit
Do not exceed the word limit if you can possibly avoid doing so.
Presentation
Your assignment should be structured so that the answers to each of the tasks is set-out with each
distinctly and separately identified and easy to follow.
Course Profile for: LAWS20023, 2010 Term Two - Page 9
Evaluation criteria
These criteria are a general guide as to the standard expected at the various levels. It is not necessarily
the case that all these criteria will be met at a particular standard as there may be a superior performance
on one of the criteria and not so satisfactory performance on another.
High distinction standard
The answer is very well written and clearly expressed.
There is a demonstrated appreciation and understanding of the issues involved.
The answer is well structured and logically organised.
Demonstrated mastery of referencing system.
There is evidence of a comprehensive analysis of the issues.
Conclusions are backed by well-reasoned arguments demonstrating insight and analysis of issues.
Comprehensive coverage of all relevant issues.
References are made to the appropriate legislation for particular issues.
Statutory provisions are analysed and interpreted correctly.
The legislation is applied to the particular fact situation in a competent manner.
Consideration is given to the operation of the common law.
There may be consideration of issues not raised in the tutorials and answer guides.
Distinction standard
The answer is well written and expressed.
The answer is structured and logical.
The issues have been reasonably well identified and appreciated.
There is correct use of referencing.
Issues have been analysed.
Reference is made to all appropriate legislation, although the analysis and interpretation is not as
detailed and reasoned as for the high distinction standard.
The effect of the common law is considered.
There is a comprehensive coverage of the issues.
Occasional errors of law and legal reasoning may still be present.
Credit standard
The answer is generally well written and expressed.
The answer is structured and sequential.
Referencing is satisfactory.
Issues are identified and addressed.
There has been an attempt to analyse some of the issues.
Course Profile for: LAWS20023, 2010 Term Two - Page 10
The coverage of issues is reasonably comprehensive often with a good treatment and analysis of
particular points.
Errors of law and incorrect reasoning may sometimes be present.
Statutory interpretation may require improvement.
Depth of treatment is often lacking in some of the issues.
Pass standard
The answer is able to be followed and understood.
The answer could perhaps be better organised and structured.
The referencing may need improvement.
Issues may need to be identified and addressed in more depth.
Analysis when present may be incorrect.
Some familiarity with the legislation and its application is demonstrated.
Sometimes the conclusions reached are simple.
There may be several errors of law.
There may be quantities of material of marginal relevance included in the answer.
Fail standard
The answer may be significantly short of the required length.
The written expression is poor and difficult to understand.
The answer is poorly organised.
There has been a failure to identify and address the issues in the question.
Referencing is generally inadequate.
There is a lack of familiarity with the legislation and its appropriate application.
The reasoning and application demonstrated is poor.
Frequently there is much irrelevant material.
Course Profile for: LAWS20023, 2010 Term Two - Page 11
Examination
Due date: During exam period at end of term.
Weighting: 70%
Length: Duration 3 hours.
Examination conditions
This exam is open-book (unrestricted). Open book exams mean any materials are allowed in the
exam room including annotated notes in textbooks and any edition of the textbook.
You may take a non-electronic concise, direct translation-only dictionary into the examination
room in accordance with CQU policy. Dictionary must not contain any notes or comments.
Calculator – all non-communicable calculators, including scientific, programmable and graphics
calculators are authorised.
Perusal time: 15 minutes.
View the University’s policy on examination in the Assessment of Coursework Policy at:
View important examination information at:
The examination timetables will be made available later in the term. View the examination timetable at:
Further information on the examination will be available on your course website during the
term and within your revision lecture.
NOTE: The examination information provided in this Course Profile also relates to Deferred
Exams. No separate advice will be provided in the case of a deferred exam.
Course Profile for: LAWS20023, 2010 Term Two - Page 12